1. There must be a contractual arrangement between the subscriber and the publisher (or their agent)

2. Single copy per issue distributed to known addressees, requested by the subscriber

You must be able to provide evidence the subscriber has specifically requested the copies be sent to the known individual recipients.

You must retain a list of individual recipients for one designated issue each reporting period (the Audit Issue - see General Principles section). In addition you must be able to recreate a list for any issue in the reporting period on request.

You must be able to demonstrate the copy is distributed to the addressee.

You must claim a subscription in the appropriate rate band by comparing the price paid for the subscription with the relevant Basic Annual Rate at the time of sale (pro-rate if less than 1 year). Note:

Ignore for ABC purposes: Bank charges or exchange rate differences

Ignore for ABC purposes: The value (or perceived value) of any gifts, or other incentives (including bundled publications or media products that are not claimed for ABC purposes). However cash reimbursements to the consumer must be taken into account.

When calculating what price has been paid you must take into account:

Any reciprocal payments made by the publisher.

Any reciprocal charges for goods or services made by the subscriber as part of the deal (for example: for distribution or marketing).

The value of any other goods or services provided free or discounted by the publisher (for example advertising or promotional messages).

If a subscription promotion includes a gift or product that is being claimed for ABC purposes (for example a bundled copy of a publication or access to a paid website) then the price paid must be allocated according to the following, moving down the list until one can be applied:

According to the specific terms of the offer.

Where specific terms are not clear, by pro-rating the price according to the relative prices of the ABC claimed products.

Where the specific terms are not clear and in the absence of a means of pro-rating the price paid, it should be divided equally between the number of ABC claimed products included in the sale.

Where a subscription is sold through a subscription agent:

Copies can be claimed as sold at Basic Annual Rate unless they are known to be discounted.

Linked incentives offered by the agent (with no contribution from the publisher) will be ignored for ABC purposes.

You may treat subscription orders for more than one year as a sale at Basic Annual Rate if the published multi-year subscription rate when pro-rated to 1 year:

Is at least 90% of the BAR for a two year subscription; or

Is at least 85% of the BAR for a three year subscription.

You may treat renewal or direct debit rates as full rate providing the amount paid is at least 90% of the BAR.

If you do not publish a relevant BAR then those copies must be claimed in the lowest rate band.

You must retain details of subscription rates and special offers during the reporting period

7. The price paid for the publication by the subscriber must be clear and conspicuous

No additional requirements.

Reporting

You will report the following, which will be shown on the ABC Certificate (note: the term Full Rate will replace Basic Annual Rate for reporting purposes):

Audit Issue total sponsored subscriptions for UK and Other Countries analysed into the following rate bands:

At Full Rate

Below Full Rate but not less than 50%;

Less than 50% of Full Rate but not less than 20%;

Less than 20% of Full Rate but not less than 10%;

Less than 10% of Full Rate.

The Full Rate published in/at the time of the Audit Issue for the UK and Other Countries. If there is more than one Full Rate for Other Countries then you must report a range, from the lowest to the highest.

Guidance

G1. There must be a contractual arrangement between the subscriber and the publisher (or their agent).

If you merge publications or purchase a subscription list from a ceased publication it must be clear that subscribers have made a choice to receive the claimed publication. Examples of how this may be achieved are shown below.

Merger. If you merge publications where there are live subscriptions:

Subscribers to one publication only

You may continue to fulfil the contractual requirement of the subscription by mailing copies of the ‘new’ publication until the expiry of the subscription period.

Subscribers to both publications

You may refund the unexpired portion of one subscription and continue mailing copies until the remaining subscription expires; OR

You may net the value of the unfulfilled subscriptions and allocate copies on an issue by issue basis until the value has been subsumed.

Purchase or transfer of subscription lists from a ceased publication

If you purchase or transfer a list of subscribers from a ceased publication, you could claim these as subscriptions if you could demonstrate:

The amount each subscriber is 'in credit' in terms of the payments for their subscription to the ceased publication.

How the credit is applied to the subscription to the claimed publication.

The subscriber has either:

Elected to continue his subscription to the claimed publication; or

Has been given the option to discontinue his subscription to the ceased publication and obtain a refund.

As records for two or three year subscriptions may need to be provided for audit you must ensure these are still available. You may wish to ask us to seal the galley (mailing list) at audit where this might prove difficult going forward.

G2. Single copy per issue distributed to known addressees, requested by the subscriber

Distribution evidence: This will usually be from a third party company whose normal business is single copy distribution (such as Royal Mail). Typically the evidence will include testing the payment of invoices and related advice notes sufficient to identify the publication, issue, quantities and date distributed.

G3. Copies are paid for by the subscriber

Where payment is outstanding you may take into account the following in considering whether there are reasonable grounds to consider the debt to be live, good and collectable:

Publisher's normal credit terms

Payment history

Credit control efforts

G4. For a contracted period and for a minimum number of issues (at least two)

The contracted period may be a rolling issue by issue (or open ended) arrangement providing the contractual arrangements clearly intend there to be an on-going payment mandate and the sale is not promoted as a single copy purchase.

G5. Standard subscription rates must be published

Published does not mean necessarily published in the publication but published so that they are publicly available.

[Requirement 6b showing examples ] If a subscription promotion includes a gift or product that is being claimed for ABC purposes (for example a bundled copy of a publication or access to a paid website) then the price paid must be allocated according to the following, moving down the list until one can be applied:

According to the specific terms of the offer.

For example: Buy X magazine get Y free means Y will be treated as free.

Where specific terms are not clear, by pro-rating the price according to the relative prices of the ABC claimed products. For example where the promotion is ‘Buy a subscription to X and Y for £50’ and X and Y have Basic Annual Subscription rates of £40 and £50 respectively then the £50 paid will be pro-rated in the ratio 40:50.

Where the specific terms are not clear and in the absence of a means of pro-rating the price paid, it should be divided equally between the number of ABC claimed products included in the sale.

Further Examples of Subscription Promotions

What’s in the subscription promotion?

How is it promoted?

Can it be claimed?

How is it claimed?

Criteria applied

Publication A + Handbag

Subscribe today and receive a free handbag

Yes

At price paid (handbag ignored as not ABC claimed)

i

Publication + Handbag

Buy handbag and receive free subscription to Publication A

Not as paid

Publication is free (could be claimed as free if appropriate criteria met).

i

Publication A + Marks & Spencer Vouchers

Subscribe for 3 months and receive vouchers for Marks & Spencer

Yes

At price paid (vouchers ignored as not ABC claimed)

i

Publication A and Publication B (both ABC claimed)

Subscribe to Publication A and receive Publication B free

Publication A Yes.

Publication B Not as paid

Publication A at price paid (Publication B treated as free as promoted as free)